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BLM15000 | Lease accounting: finance lease accounting: finance lessees: contents

From HM Revenue & Customs · Business Leasing Manual

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

Contents6 entries

  1. BLM15005Lease accounting: finance lease accounting: finance lessees: commercial substance
  2. BLM15010Lease accounting: finance lease accounting: finance lessees: balance sheet
  3. BLM15025Lease accounting: finance lease accounting: finance lessees: profit and loss account
  4. BLM15070Lease accounting: finance lease accounting: finance lessees: lessee accounting with loaded rental structures
  5. BLM15500Lease accounting: finance lease accounting: finance lessees: example 1: contents
  6. BLM15600Lease accounting: finance lease accounting: finance lessees: example 2: contents